(l) ENFORCEMENT: in any execution proceedings taken in The
 Republic of Panama for the enforcement of the Transaction
 Documents, the courts of The Republic of Panama will give
 effect to and enforce any final (non-appealable) judgment
 granted in the United States, without re-examination or
 re-litigation of any matter adjudicated therein, provided that
 if a final and conclusive judgment in respect of any of the
 Transaction Documents is given by a foreign court of competent
 jurisdiction to deal with any action arising therefrom, such
 judgment would be recognized and enforced in the Courts of the
 Republic of Panama without retrial of the originating action
 by instituting exequatur proceedings in the Supreme Court of
 Panama and upon determination by such tribunal that: (i) the
 courts of the judgment country would in similar circumstances
 recognize a final and conclusive judgment of the Courts of the
 Republic of Panama; (ii) the judgment has been issued as a
 consequence of an action "in personam"; (iii) the judgment was
 rendered after personal service on the defendant;

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 (iv) the cause of action upon which judgment was based does
 not contravene public policy of Panama; and (v) the documents
 evidencing the judgment are in authentic form according to the
 laws of the judgment country and have been duly legalized by
 Panamanian Consul; and no filing, recording, registering of or
 with respect to the Transaction Documents will be necessary in
 the Republic of Panama in order to protect, preserve or
 perfect the validity and enforceability of the Transaction
 Documents, and the interests thereby created, except as stated
 in Section 8.11(f);

 (m) POWER OF ATTORNEY: the Lessee Power of Attorney remains in
 full force and effect;